Answer

1. F

   Facts

   An e-campaign has no direct penalty, but ignoring it leaves the mismatch open. The department can then send formal notices, such as a call for information or a reassessment notice for that year.

2. P

   Provisions and law

   • Sec 133(6), Income-tax Act 1961 (now Sec 252(1)(a), Income-tax Act 2025)Officer can call for information relevant to an enquiry.
   • Sec 148A, Income-tax Act 1961 (now Sec 281, Income-tax Act 2025)Officer must give a show cause before issuing a reassessment notice.
   • e-Filing portal, Compliance Portal (e-Campaign)Taxpayers view and answer e-campaigns and e-verifications through Pending Actions on the e-Filing portal.
3. A

   Analysis

   A campaign is the cheapest point to fix things, because you control the timing and the return route. Once a reassessment process starts, an updated return becomes costlier and some options close. If the item is fine, a two-minute response saying so prevents escalation. So always respond, even if the answer is that nothing is wrong.

4. C

   Conclusion

   1. 1Open the campaign and list the flagged items.
   2. 2Respond to each item, even if the answer is that it is already covered.
   3. 3Fix any real gap with a revised or updated return.
   4. 4Keep the response acknowledgement.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.